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PAIS tax exemption and input tax on science and technology research project inputs

The “Register of expenses associated with research projects – Law 27.541” is created. The National Agency for the Promotion of Research, Technological Development and Innovation will be in charge of registering the research projects in order to make effective the PAIS Tax exemption (30% or 8% in the case of digital services) and the exclusion of the 35% levy provided by RG AFIP 4815 on the inputs related to the projects that fall within the benefit.

Likewise, the collection agents must consult the registry in order to verify if the prepaid card with which the payments are made is associated to a registered project, and the accumulated consumption does not exceed the amount available for expenses, in which case the collection will not be made.

This Resolution is effective as of 04.10.2021.

> For more information on Joint General Resolution 5085/2021 click here.

 

Monotributo, modification of the regulation for access to “Zero Rate Credits 2021”.

The Ministry of Productive Development modified the conditions of access to the “Zero Rate Loans 2021” program, among the modifications mentioned:

– The monthly invoicing cap is eliminated for applicants that register electronic invoices.
– The monthly ceiling of purchases is eliminated in the case of applicants that do not register electronic invoices for their sales operations.
– Applicants who have increased the category in which they are registered in the Simplified Regime for Small Taxpayers at the time of the application, with respect to the applicant’s category in force as of June 30, 2021, shall not be eligible.

This Resolution is effective as of 05.10.2021.

> For more information on Resolution 626/2021 click here.

 

Tucumán extends and extends the regularization regime for overdue debts

The Province of Tucumán has extended the tax debt regularization regime until October 29, 2021, and the following deadlines have been extended:

– The debts included will be those due and payable as of 05.31.2021, including advances.
– Taxpayers must have paid and fulfilled the tax obligations due between 01.06.2021 and the date of acceptance.
– The membership expires on October 29, 2021.

This Decree is effective as of 01.10.2021 and its application as of 10.10.2021.

> For more information about the Decree of the Province of Tucumán click here

 

New payment facilities regime in Tierra del Fuego

The Agencia de Recaudación Fueguina established a Payment Facilities Regime for the cancellation of overdue tax obligations until 09.30.2021, which is effective as from 10.01.2021 until 12.30.2021.

Taxpayers may request the application exclusively for debts of the Gross Income Tax and additional aliquots (Fund for the Financing of Social Services and Fund for the Financing of the Social Security System), in addition to formal and material penalties incurred within the period of validity of the Regime.

Financing plans may have up to 48 consecutive monthly installments, and the debts included will generate an interest rate of 2% per month.

The installments of payment facilitation plans in force and debts of withholding and collection agents for amounts withheld and collected from taxpayers and/or administrators may not be included.

> For more information on AREF General Resolution No. 635/21 click here.

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